Which of the Following Is NOT a True Statement

Which of the following is NOT a true statement?

A) Common shareholders are the true owners of the corporation.
B) Common shareholders are the residual claimants of the corporation.
C) Common shareholders are entitled to the remaining assets before all other claims have been satisfied in the case of liquidation of the corporation.
D) Common shareholders have the right to vote on major issues, such as takeovers, corporate restructuring, and so on.